v3.26.1
LINES OF CREDIT AND LONG-TERM LIABILITIES (Tables)
6 Months Ended
Mar. 31, 2026
Debt Disclosure [Abstract]  
SCHEDULE OF LINES OF CREDIT AND AND LONG TERM LIABILITIES

The following table outlines the Company’s secured liabilities:

 

           March 31,   September 30, 
   Interest Rate   Maturity   2026   2025 
Fulton Bank - $312,000 fund equipment for AIS. This loan is secured by certain assets of the Company.  SOFR plus 2.37% (6.05% as of March 31, 2026 and 6.61% as of September 30, 2025).   9/30/2029    228,921    257,704 
Fulton Bank - $312,000 fund equipment for AIS. This loan is secured by certain assets of the Company.  SOFR plus 2.37% (6.05% as of March 31, 2026 and 6.61% as of September 30, 2025).   9/30/2029    228,921    257,704 
                   
Fulton Bank mortgage $2,476,000. This loan is secured by the underlying asset.  SOFR plus 2.62% (6.30% on March 31, 2026 and 6.86% on September 30, 2025).    1/28/2040    1,989,603    2,034,048 
                   
Fulton Bank (HEISEY) - $1,200,000 mortgage loan; requires monthly principal and interest payments through August 1, 2043 with a final payment of remaining principal on September 1, 2043; The loan is collateralized by 615 Florence Street and 740 Barber Street and guaranteed by AIS and Cemtrex.  SOFR plus 2.80% per annum (6.48% as of March 31, 2026 and 7.04% as of September 30, 2025).   9/30/2043    1,129,836    1,146,630 
                   
Fulton Bank (HEISEY) - $2,160,000. promissory note related to purchase of Heisey; requires 84 monthly principal and interest payments; The note is collateralized by the Heisey assets and guaranteed by Cemtrex; matures in 2030.  SOFR plus 2.80% per annum (6.48% as of March 31, 2026 and 7.04% as of September 30, 2025).   7/1/2030    1,469,944    1,613,677 
                   
Fulton Bank (AIS - TN) - $3,920,000 mortgage loan; requires monthly principal and interest payments through January 1, 2046 with a final payment of remaining principal on February 1, 2046; The loan is collateralized by 1905 Mines Rd. and guaranteed by AIS and Cemtrex.  SOFR plus 2.75% per annum (6.43% as of March 31, 2026).   2/1/2046    3,912,200     
                   
Fulton Bank (AIS - TN) - $600,000. promissory note related to purchase of AIS - TN; requires 60 monthly principal and interest payments; The note is collateralized by the AIS - TN assets and guaranteed by AIS and Cemtrex; matures in 2031.  6.09%  2/1/2031    590,787     
                   
Note payable - $9,205,000. Less original issue discount $1,200,000 and legal fees $5,000,net cash received $8,000,000. 28,572 shares of common stock valued at $700,400 recognized as additional original issue discount. Unamortized original issue discount balance of $0 as of September 30, 2025 and September 30, 2024.  8%  2/22/2027    138,072    7,871,777 
                   
Note payable - $580,000. Less original issue discount $75,000 and legal fees $5,000,net cash received $500,000. Unamortized original issue discount balance of $33,333 as of September 30, 2025.  8%  5/21/2026    647,433    621,773 
                   
Note payable - $7,025,000. Less legal fees $25,000,net cash received $7,000,000. A $1,050,000 additional interest provision was recorded on January 1, 2026  Between November 7, 2025 and December 31, 2025, SOFR (3.87% as of December 31, 2025), after December 31, 2025, 8%   5/6/2027    8,281,006    - 
                   
Less: Unamortized original issue discount           (861,458)   (33,333)
Total debt          $17,526,344   $13,512,276 
Less: Current maturities           (8,770,319)   (8,925,497)
Long-term debt          $8,756,025   $4,586,779